61.assessed level of material misstatement risk 重大错报风险的评估水平 fi$-;Gz
62.simall business 小规模企业 7lBAxqr2
63.accounting system 会计系统 }A7j/uy}s
64.test of control 控制测试 f,:9N 5Z
65.walk-through test 穿行测试 Db1pW=66:
66.communication 沟通 2L} SJUk*
67.flow chart 流程图 ~nG(5:A5g/
68.reperformance of internal control 重新执行 Gr^E+#;
69.audit evidence 审计证据 glF; eT
70.substantive procedures 实质性程序 tjluk
71.assertions 认定 ;bLEL"x%
72.esistence 存在 8_tK4PwP
73.occurrence 发生 "vyNxZE
74.completeness 完整性 kT'u1q$3Vo
75.rights and obligations 权利和义务 c;n *AK
76.valuation and allocation 计价和分摊 v4.#;F.\m
77.cutoff 截止 S7L=#+Z
78.accuracy 准确性 0iwZT&O
79.classification 分类 UmclTGn
80.inspection 检查 5&q8g;XiEM
81.supervision of counting 监盘 :X]itTrGs
82.observation 观察 s!}ne"&0
83.confirmation 函证 %+K<<iyR|
84.computation 计算 R]btAu;Z
85.analytical procedures 分析程序 U}PiY"S<
86.vouch 核对 =MLcm^b
87.trace 追查 \8 h;K>=h
88.audit sampling 审计抽样 %^>ju;i^O
89.error 误差 *Ie7{EhJ'
90.expected error 预期误差 FWHNj.r
91.population 总体 dRaNzK)M
92.sampling risk 抽样风险 52,m:EhL
93.non- sampling risk 非抽样风险 \DD0s8
94.sampling unit 抽样单位 t[oT-r
95.statistical sampling 统计抽样 jr!?v<NoX
96.tolerable error 可容忍误差 Jh?dw3Ai^
97.the risk of under reliance 信赖不足风险 Tny%7xSx1
98.the risk of over reliance 信赖过度风险 2U:H545]]
99.the risk of incorrect rejection 误拒风险 8qEVOZjV&
100. the risk of incorrect acceptance 误受风险 CCWg{*og
101.working trial balance 试算平衡表 S&\L-@
102.index and cross-referencing 索引和交叉索引 K?zH35f$
103.cash receipt 现金收入 cvfr)K[0
104.cash disbursement 现金支出 yz LpK;
105.bank statement 银行对账单 s+EAB{w$
106.bank reconciliation 银行存款余额调节表 eZdu
2.;<
107.balance sheet date 资产负债表日 !cAyTl(_
108.net realizable value 可变现净值 %d(^d
109.storeroom 仓库 H+ 0$tHi
110.sale invoice 销售发票 [vHv0"
111.price list 价目表 846$x
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112.positive confirmation request 积极式询证函 P5#r,:zL
113.negative confirmation request 消极式询证函 /U"CO 8Da
114.purchase requisition 请购单 PV4
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115.receiving report 验收报告 Z<SLc,]^
116.gross margin 毛利 Z]j*9#G1s
117.manufacturing overhead 制造费用 EVVP]ND
118.material requisition 领料单 q&/Yg,p\
119.inventory-taking 存货盘点 6u`)QUmItg
120.bond certificate 债券 Tp-l^?O-p
121.stock certificate 股票 `^FGwx@
122.audit report 审计报告 t$xY #:
123.entity 被审计单位 #P?6@\
124.addressee of the audit report 审计报告的收件人 i]|Yg$
125.unqualified opinion 无保留意见 tdSfi<y5I
126.qualified opinion 保留意见 W81E!RyP`
127.disclaimer of opinion 无法表示意见 fe_yqIdk
128.adverse opinion 否定意见